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SourceLaw Dictionary Browse Letter N

New Machinery

Legal definition for Indian law research

Definition

New machinery, the word 'new' when used with a reference to machine means 'new made or brought into existence for the first time', Cochin Company v. C.I.T., (1968) 67 ITR 199 (202) (SC). [Income Tax Act, 1961, s. 33]

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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